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 Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA
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          Labor Employer Reporting Instructions (LERI)
          Part VI - Reports Related to Service and Compensation
          Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA
 Topics
    

      
              Part I - Prerequisite Knowledge for Labor Employer Reporting
          Part II - Establishment of Employee Records
          Part III - Principles of Service and Compensation
          Part IV - Particular Types of Compensation Payments
          Part V - Reports of Creditable Service and Compensation
          Part VI - Reports Related to Service and Compensation
                                Chapter 01:  Form AA-12, Notice of Death and Request for Service Needed for Eligibility
          Chapter 02:  Form G-88A.1, Request for Verification of Last Date Worked and Form G-88A.2, Request for Service Needed for Eligibility
          Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA
          Chapter 04:  Form CT-1, Employer's Annual Railroad Retirement Tax Return
          Chapter 05: Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax Statements
          Chapter 06: Supplemental Annuity Benefits
          Chapter 07: Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits
          Part VII - Additional Communications about Service and Compensation Reports
          Part VIII - Employer Reporting System (ERS) Internet User Instructions
          Appendices Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA
							 
							
							
            pdf iconLERI-Part VI_CH 3 (35.55 KB)
      
            **DC-1 Submissions**

Employers must submit Form DC-1, Employer's Quarterly Report of Contributions under the Railroad Unemployment Insurance Act (RUIA) and remit contributions (taxes) to the Bureau of Fiscal Operations (BFO) of the Railroad Retirement Board (RRB). Instructions for filing Form DC-1 are on the form.

**Pay.gov**

Employers are encouraged to make their RUIA contributions using the Pay.gov system.

**RUIA Contribution Rates**

Each employer has an individual RUIA contribution rate that is "experience rated". That means that the employer's rate is based on the actual benefits paid to employees or former employees. An employer's RUIA contribution rate is established annually by the RRB. Notices are released to employers in October of each year to notify them of the contribution rate for the upcoming year. For example, notices that were released in October 2016 notified the employers of their 2017 contribution rates. New employers or employers who do not know their contribution rate should contact:

Quality Reporting Service Center
Railroad Retirement Board
844 North Rush Street 7th Floor
Chicago, Illinois 60611-1275

Phone:
			(312) 751-4992Fax:
			(312) 751-7123Email:
			QRSC@rrb.gov





**Reconcile Compensation and Taxes**

The total creditable RUIA compensation reported on Form BA, Annual Report of Creditable Compensation, in a calendar year should be consistent with the total taxable RUIA compensation reported on Form DC-1 for the same year. Each employer should reconcile these amounts prior to filing the forms. The RRB will contact an employer about any discrepancies but the employer may be subject to penalties and interest at that point.

**Errors, Penalties and Interest**

If you discover errors affecting Form DC-1 after the form has been submitted to the RRB, make the applicable adjustment on the next DC-1 you file with the RRB. If the error also affects the tax liability for the previous calendar year, make the adjustment in your next tax deposit payment. Questions about the form and the payment of contributions should be directed to:

Bureau of Fiscal Operations
Railroad Retirement Board
844 North Rush Street
Chicago, Illinois 60611-1275

Phone:
			(312) 751-4668 or 4593Email:
			BFO@rrb.gov



The penalty for late submission of Form DC-1 is 5 percent a month, up to a maximum of 25 percent.

The interest charge for delinquent remittance of contributions is 1 percent a month.
        ‹ Chapter 02:  Form G-88A.1, Request for Verification of Last Date Worked and Form G-88A.2, Request for Service Needed for Eligibility | 
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                      Chapter 04:  Form CT-1, Employer's Annual Railroad Retirement Tax Return ›To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.Get Adobe Acrobat Reader
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 Last updated: 03/26/2019